Section 17 | Rates of vehicle excise duty

From legislation.gov.uk

(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)In paragraph 1 (general)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “ £185 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “ £120 ”.

(3)In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

Table — shown as text

CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 100 120 15 35 120 150 100 120 150 165 125 45 165 185 150 170 185 225 195 210 225 385 400

(a)in column (3), in the last row, “ 195 ” were substituted for “385”, and

(b)in column (4), in the last row, “ 210 ” were substituted for “400”.

(4)In paragraph 1J (light goods vehicles)—

(a)in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “ £180 ”, and

(b)in sub-paragraph (b) (lower-emission van), for “£115” substitute “ £120 ”.

(5)In paragraph 2(1) (motorcycles)—

(a)in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “ £33 ”,

(b)in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “ £48 ”, and

(c)in paragraph (d) (any other case), for “£64” substitute “ £66 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.